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[10] Additionally, the extent of regressive mother nature of the indirect tax relies on the sort of indirect tax. Empirical proof indicates that excise taxes are normally extra regressive than VAT. This may be attributed to The truth that excise taxes are levied on goods for example get more info Liquor, tobacco, and these goods comprise an incre
Inter-point out Trade: By developing a unified countrywide marketplace and getting rid of inter-point out limitations, Dual GST has facilitated smoother and much more efficient inter-state trade, contributing to economic integration in the place. even though the dual GST program faced First worries and implications, its advantages can not be misse